Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
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Page xii
... included or excluded . - Miscellaneous income tax provisions that are not part of the basic revenue acts have been included to the extent deemed of substantive significance . ( The income tax provisions of the Bankruptcy Act are ...
... included or excluded . - Miscellaneous income tax provisions that are not part of the basic revenue acts have been included to the extent deemed of substantive significance . ( The income tax provisions of the Bankruptcy Act are ...
Page 1189
... included in gross income . " Committee Reports judges of courts of the United States who took office on or before June 6 , 1932 , the compensation received as such shall be included in gross income . ' Committee Reports Congressional ...
... included in gross income . " Committee Reports judges of courts of the United States who took office on or before June 6 , 1932 , the compensation received as such shall be included in gross income . ' Committee Reports Congressional ...
Page 1195
... included in gross income ) . The aggregate of the amounts excludible under subparagraph ( B ) by all the beneficiaries of the employee under all such contracts of any one employer may not exceed $ 5,000 . Committee Reports *** * ] [ ( b ) ...
... included in gross income ) . The aggregate of the amounts excludible under subparagraph ( B ) by all the beneficiaries of the employee under all such contracts of any one employer may not exceed $ 5,000 . Committee Reports *** * ] [ ( b ) ...
Page 1196
... included in gross income ; and ( B ) if such amounts are held by the insurer under an agree- ment to pay such amounts , whether in a single sum or otherwise , on a date or dates later than the death of the insured ; the amount that ...
... included in gross income ; and ( B ) if such amounts are held by the insurer under an agree- ment to pay such amounts , whether in a single sum or otherwise , on a date or dates later than the death of the insured ; the amount that ...
Page 1198
... included in gross income . The contemplated operation of the amendment may be illustrated as follows : If the proceeds are payable in in- stallments for a fixed number of years , the amount that would have been payable by the insurance ...
... included in gross income . The contemplated operation of the amendment may be illustrated as follows : If the proceeds are payable in in- stallments for a fixed number of years , the amount that would have been payable by the insurance ...
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Common terms and phrases
1st Sess 2d Sess Act Hearings-Ways Additional Material adjusted gross income alimony amends section annuity apply bad debts basis bill amends bonds centum Commissioner Committee 77th Cong Committee 82d Cong Committee Reports Report-Senate Committee Reports Report-Ways compensation computing Congress Congressional Discussion cooperative corporation December 31 Discussion-Senate Cong E. C. Alvord earnings election employee excess profits tax exemption existing law expenditures expenses Federal Income Tax Finance Committee 77th Hearings Confidential)-Senate Hearings-Senate Finance Commit Hearings-Ways and Means History of Federal House bill included Income Tax Laws indebtedness Internal Revenue Code inventory liquidation ment mittee mutual savings banks nance Committee.-Explanation net income paid or incurred paragraph payments percent period preferred stock prior purposes reorganization Report-Conference Committee Report-Senate Finance Committee Report-Ways and Means Reports Report-Senate Finance Rept reserve respect Revenue Act section 22 Seidman's Legislative History Senator shareholders subparagraph surtax taxable years beginning taxpayer tion trade or business trust
Popular passages
Page 1242 - USC 205 (m)). namely, any common carrier by railroad engaged in the transportation of persons or property in interstate commerce, except a street, a suburban, or interurban electric railway which is not operated as a part of a general railroad system of transportation...
Page 1208 - If the employee's rights under the contract are nonforfeitable except for failure to pay future premiums, the amount contributed by the employer for such annuity contract on or after such rights become nonforfeitable shall be included In the Income of the employee in the year in which the amount is contributed...
Page 1196 - Amounts received under a life insurance contract paid by reason of the death of the insured, whether in a single sum or otherwise (but if such amounts are held by the insurer under an agreement to pay interest thereon, the interest payments shall be included in gross income); (2) ANNUITIES, ETC.